Taxontips
No Result
View All Result
Saturday, January 28, 2023
  • Home
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST Registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • Q & A
  • About us
  • Contact us
Talk to an Expert
  • Home
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST Registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • Q & A
  • About us
  • Contact us
No Result
View All Result
Taxontips
No Result
View All Result

GST rate on Hand Sanitizers – CBIC clarification

GST expert by GST expert
July 16, 2020
in Case Laws, GST news
0
GST rate on Hand Sanitizers – CBIC clarification
236
SHARES
2.9k
VIEWS
image_pdfPDFimage_printPrint

Recently an AAR was being circulated of Authority for Advance Ruling, Goa in case of Springfields (India) Distilleries, Raia Salcete wherein the applicant contended that hand sanitizer should be taxed at 12% under the heading:

30049087 – Antihypertensive drugs: Antibacterial formulations not elsewhere specified or included HS code and Indian Harmonized System code. Rate of GST 12%.

However the authority for advance ruling was of the opinion that such hand sanitizers would be covered under 3808 HSN and accordingly charged to GST at 18% since it is classified as such by Ministry of consumer affairs, food and public distribution, this authority is of the view that exempted goods are covered by notification no. 2/2017/- Central Tax (Rate) dated 28.06.2017. Merely classifying any goods as essential commodity won’t exempt it from GST.

Now, CBIC has issued clarification on same vide a press release wherein it has been stated that:

Sanitizers are disinfectants like soap, anti-bacterial liquids etc. which will attract GST at 18%.

Further the input used for sanitizers i.e. chemicals, packing material, input services also attract GST rate of 18%. Reducing GST rate on hand sanitizers would lead to an inverted duty structure and put domestic manufacturer at disadvantage.

Lower GST rates help imports by making them cheaper. This is against the nations’s policy on Atmanirbhar Bharat.

CBIC clarification on Hand sanitizer

To read Press Release CLICK HERE.

To download Goa AAR CLICK HERE.

Similarly GST rate on cotton face mask is 5%, other than cotton face mask 12%, gloves 18%.

 

This article is just for information purpose and are personal views of the author. It is always advisable to hire a professional for practical execution or you can mail us. If you need assistance you can ask a question to our expert and get the answer within an hour or post a comment about your views on the post and also subscribe to our newsletter for latest weekly updates.

image_pdfPDFimage_printPrint
Tags: gstLatest aarlatest judgement
Previous Post

ICAI offers collateral free Personal loan to its members in association with poonawallafinance

Next Post

Documents employer should have while deducting TDS of employee - Rule 26C

Related Posts

Further clarification by CBIC for claiming 20% ITC on invoices not available in GSTR – 2A. Circular 123/42/2019 – GST
GST news

Clarification on entitlement of ITC where place of supply is determined in terms of proviso to sub-section (8) of section 12 of the IGST Act

January 27, 2023
GST Registration cancelled if GSTR 3B not filed for past 6 months or more. Want to know why?
GST news

Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns – Update

January 24, 2023
Further clarification by CBIC for claiming 20% ITC on invoices not available in GSTR – 2A. Circular 123/42/2019 – GST
GST news

Clarification regarding the treatment of statutory dues under GST law [Read circular]

January 21, 2023 - Updated on January 27, 2023
Annual return optional for F.Y. 2017-18 and 2018-19 for Turnover below Rs. 2 crore
GST Returns

Clarifications regarding applicability of GST on certain services based on 48th GST council meeting

January 20, 2023
Data of GST website under comparison of liability declared and ITC claimed tab not available
GST news

Module wise new functionalities deployed on the GST Portal for taxpayers – December 2022

January 17, 2023
GST Registration cancelled if GSTR 3B not filed for past 6 months or more. Want to know why?
GST news

Advisory on “Initiating Drop Proceeding” by taxpayers for non-filing of GST returns

January 17, 2023
Next Post
CBDT issues circular for detailed explanation on TDS deduction u/s 192 of the Income tax act

Documents employer should have while deducting TDS of employee - Rule 26C

Leave a Reply Cancel reply

Your email address will not be published. Required fields are marked *

Google Custom search

Recent Posts

  • Clarification on entitlement of ITC where place of supply is determined in terms of proviso to sub-section (8) of section 12 of the IGST Act
  • Consequences of Accepting cash while selling a Immovable property, land or house | 100% Penalty
  • How many articles can a Chartered Accountant register for articleship?
  • Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns – Update
  • ICAI has launched free task management or practice management software for members in Practice

Recent Comments

  • Leonard Linton on Clarification for the purposes of Section 269ST of the I.T. Act in respect of dealership/distributorship contract in case of Co-operative Societies
  • Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns - Update - Taxontips on Advisory on “Initiating Drop Proceeding” by taxpayers for non-filing of GST returns
  • Clarifications regarding applicability of GST on certain services based on 48th GST council meeting - Taxontips on Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022
  • Module wise new functionalities deployed on the GST Portal for taxpayers – December 2022 - Taxontips on Advisory on “Initiating Drop Proceeding” by taxpayers for non-filing of GST returns
  • Advisory on “Initiating Drop Proceeding” by taxpayers for non-filing of GST returns - Taxontips on IMPORTANT CHANGES IN GST PURSUANT TO 47TH GST COUNCILE MEETING [Read notification]

Categories

  • Budget News
  • Business & Other News
  • Case Laws
  • GST news
  • Income Tax News
  • News

Browse Topics by Date

January 2023
M T W T F S S
 1
2345678
9101112131415
16171819202122
23242526272829
3031  
« Dec    
  • GSTR 9/ 9C due date to be extended to 31.10.2020 | E-invoicing will be voluntary in the beginning 79.3k views
  • How to pay Membership and COP fees of ICAI for 2020-21 | 77.8k views
  • Code/ Nature of payment 6CR updated by NSDL in challan 281 for paying TCS on sale of goods 67.9k views

Recent Notification

Further clarification by CBIC for claiming 20% ITC on invoices not available in GSTR – 2A. Circular 123/42/2019 – GST

Clarification on entitlement of ITC where place of supply is determined in terms of proviso to sub-section (8) of section 12 of the IGST Act

January 27, 2023
Penalty for Non filing or Late filing of Tax audit report – Section 271B and condonation in filing Tax Audit report

Consequences of Accepting cash while selling a Immovable property, land or house | 100% Penalty

January 26, 2023

RSS Taxontips

  • Clarification on entitlement of ITC where place of supply is determined in terms of proviso to sub-section (8) of section 12 of the IGST Act
  • Consequences of Accepting cash while selling a Immovable property, land or house | 100% Penalty
  • How many articles can a Chartered Accountant register for articleship?
  • Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns – Update
  • ICAI has launched free task management or practice management software for members in Practice
  • Clarification regarding the treatment of statutory dues under GST law [Read circular]
  • Clarifications regarding applicability of GST on certain services based on 48th GST council meeting
  • Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022
  • E-mail from TRACES to deductors explaining the e-verification scheme. What to do?
  • Module wise new functionalities deployed on the GST Portal for taxpayers – December 2022

Categories

  • Budget News
  • Business & Other News
  • Case Laws
  • GST news
  • Income Tax News
  • News

Site menu

  • Home
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST Registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • Q & A
  • About us
  • Contact us
Taxontips

TaxOnTips provides you all tax related solutions in easy way and update you with its regular updates & notifications Visit us for details.
We are based in Jaipur, India

© 2019-2021 Taxontips.com - Tax assistance at your Fingertips

No Result
View All Result
  • Login/Signup
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • Q & A
  • About us
  • Contact us
  • Ask an expert/ Talk to an expert
  • Privacy Policy
  • Terms of use

© 2019-2021 Taxontips.com - Tax assistance at your Fingertips

Login to your account below

Forgotten Password? Sign Up

Fill the forms bellow to register

All fields are required. Log In

Retrieve your password

Please enter your username or email address to reset your password.

Log In
Book Phone consultation with expert

Sitting home or at your office and don't have time to visit CA's office or don't know where to consult CA. Book your consultation with an expert practicing Chartered Accountant and get your query solved.

Book a phone consultation for 30 minutes with our expert at a very basic cost.

Book consultation

No thanks, I'm not interested!

ITR 1 to 7 now available for FY 2021-22!!File your ITR with an experienced Chartered Accountant

Now File your Income Tax return for F.Y. 2021-22 with an Experienced Practicing Chartered Accountant and not just with any person like other websites offer. Return filing starts at Rs. 500/-

Book ITR filing with Expert

Never see this message again.

Subscribe for Latest Tax Updates
You name
Yourname@email.com

Never see this message again.